"The Campaign" earns my vote as one of the funniest, most acid-tongued comedies of the year.

The matchup of raunchy funnymen Will Ferrell and Zach Galifianakis -- hilarious as political rivals duking it out in a rowdy North Carolina congressional race -- takes impish delight in skewering liberals and conservatives alike, as well as showing us the mockery that the two-party system has made of the political process.

Sound harsh? "The Campaign's" upper-right jabs to politicians' kissers along with the roundhouse punches at their shadowy moneyed backers are well-deserved. In addition, the movie's timing is perfect -- the rhetoric is now heating up in the 2012 presidential campaign.

But let's not get too terribly deep about any of this. First and foremost, "The Campaign" is an outrageous comedy, the sort that takes granules of truth -- shocking sexual high jinks, gotcha politicking, ridiculous image control and the media and public attraction to the sensational -- then dials them way, way up to preposterous levels. It revels in showing the absurdity of politics as usual, touching on gaffes and scandals we all know too well.

There's not an ounce of subtlety to be found in director Jay Roach's rascally romp, a ballsy slap-down that takes even the baby-kissing photo op to hilarious lengths. While Roach is best known as the guy who gave us "Meet the Parents" and "Austin Powers," he's also proven his keen knack for depicting political chicanery while directing HBO's "Recount" and "Game Change."

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Roach and screenwriters Chris Henchy ("The Other Guys," with Ferrell and Mark Wahlberg) and Shawn Harwell (HBO's "Eastbound and Down") pile on the offensive shocks. The rude humor, which earns the film its solid R-rating -- of course there's a sex tape -- works about 80 percent of the time. Unfortunately, the story boxes itself into a corner with a finale that simply fizzles. After all, someone has to win.

However, the botched ending isn't too troublesome, since this film is about the satire and the acting. Ferrell is at his deadpan best as ultimate clueless career politico Cam Brady, a cocky congressman -- with shades of both George W. Bush and Bill Clinton -- who thinks he's above reproach. Unfaithful to his wife (Katherine LaNasa) and not up to snuff on the issues, Cam blindly assumes that he will waltz to victory in the upcoming election. Then along comes last-minute challenger Marty Huggins (Galifianakis), a chipper tourism director for the city of Hammond who's never met an ugly sweater he doesn't like. Back-stabbing and mudslinging quickly ensue.

Marty, who's initially way out of his league, is propped up and financed by special-interest gazillionaires, the not-so-subtly named Motch brothers (Dan Aykroyd and John Lithgow), who plan to use him as a puppet. He and his kooky family, including wife Mitzi (a standout comic turn from Sarah Baker), get the royal makeover by smooth image consultant and campaign manager Tim Wattley ("American Gothic's" Dylan McDermott, having wicked fun). Meanwhile, Cam's campaign manager (Jason Sudeikis, nicely cast) has his hands full, especially after his guy mangles "The Lord's Prayer."

Many more blunders line the fractious campaign trail, with Cam and Marty capitalizing on each other's indiscretions. This back-and-forth makes for a lot of goofy fun, even if it follows a predictable formula.

While both leads consistently hit the right sound bites, I give the edge to Galifianakis. His Marty is a comic gold mine, a Mr. Rogers type who transforms into a fiercely determined rival. "The Hangover" sensation, who was so good in the underseen "It's Kind of a Funny Story," makes Marty absurdly likable, proving he's a fine actor and comedian -- just like Ferrell. Their acting muscle, along with comic timing, are the reasons why "The Campaign" makes for such a winning ticket.